制度审计

比如高校财务收支审计、高校内部控制制度审计、高校校内银行审计等等。

High school 's inner control audit , high school 's bank audit etc.

军队开展内部控制制度审计研究

A research of the auditing of internal control system

本文还对内部控制制度审计的发展前景做了进一步的展望。

In addition , the prospect of AICS is given in the paper .

财务报表保险制度审计委托模式有效性研究

Research on the Effectiveness of the Audit Entrustment Pattern of " Financial Statement Insurance "

铁路施工企业内控制度审计含概的内容及范围

Contents and scopes of auditing comprehensive evaluation for inner control systems of Railway Construction Enterprises

计算机数据处理环境下内控制度审计评价初探

Primary Research on the Audit and Examination of the Internal Control System under Computer Data Base Management

本文针对铁路施工企业特点，论述了内控制度审计综合评价包括的主要内容和范围。

In view of the specialities of the railway construction enterprises , the paper describes the main contents and scopes of the inner control systems and their auditing comprehensive evaluations .

保证内审机构和人员的独立性，强化内部审计人员的风险意识，提高内部审计人员自身素质，进行经常性的内控制度审计，从源头上降低审计风险。

So internal auditing organizations and personnel must have their independence , their risk consciousness must to be strengthened , per self-accomplishment need to be improved , carry out internally piloting system auditing regularly , to reduce auditing risk from source .

政府部门应通过实行会计师事务所定期聘任制度、审计业务与咨询业务不兼容的规定保证CPA审计独立性。

Government departments should ensure the independence of CPA audit through sessional appointment in CPA firms and the provision on which audit operations and consultancy services are incompatible .

我国实施定期轮换制度对审计质量影响的研究

A Study on the Audit Quality of the CPA Periodic Rotation

谈制度基础审计与风险基础审计

Audit of system basis and audit of risk basis

本文就有关内部控制、制度基础审计和风险基础审计作一探讨。

So it is discussed about internal control , system basis audit and risk basis audit .

把乡镇企业内部牵制制度的审计当作重点来搞；

Take system of relation to internal departments of enterprise as focal point of audit work ;

对组织与制度的审计

Organization and system audit

最后从人员管理、保密制度、审计制度等方面论述了电子商务的安全管理。

Lastly , personnel management , security systems , auditing system security management and other aspects of e-commerce .

因此，有必要建立和完善保险企业社会责任信息的披露制度和审计制度。

Therefore , it is necessary to set up the mechanisms of social responsibility information disclosure and auditing .

第四章对定期轮换制度与审计质量的关系进行了实证检验。

Through the empirical analysis , chapter four proves the relation between the CPA periodic rotate system and audit quality .

论风险基础审计该审计模式以账项基础审计和制度基础审计为基础，并在审计实践中不断发展和完善起来。

The risk-based auditing is a kind of model that based on the accounting number-based auditing and the system-based auditing .

首先，简单介绍了审计模式依次经历了账项导向审计、制度导向审计与风险导向审计三阶段。

First of all , reveals that audit mode had developed from accounting number-oriented auditing , system-oriented auditing to risk-oriented auditing .

而风险导向审计是在账项基础审计和制度基础审计的基础上发展起来的，是科学技术突飞猛进、政治经济环境急剧变化的背景下迎合高度风险社会的产物，代表了现代审计发展的趋势。

Risk-oriented auditing developed from accounting number-based auditing and system-based auditing . It stands for the development trend of modern audit .

在历史进程中，审计模式的发展依次经历了三个阶段：账项基础审计阶段、制度基础审计阶段、风险导向审计阶段。

In the course of history , auditing mode went through three stages : accounting number-based auditing , system-based auditing and risk-oriented auditing .

目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。

At present , auditing of our commercial banks is in a mixed transitional period from transaction-based auditing to system-bas ed auditing and risk-based auditing .

根据审计目标以及所采用的审计方法，商业银行审计模式经历了账项基础审计、制度基础审计、风险导向审计三个发展阶段。

There are three main periods in the development of commercial bank audit : the Transation-based auditing , the System-based auditing and the Risk-based auditing .

我国现代企业内部审计自20世纪80年代起步以来，一直以账项基础审计和制度基础审计为主流。

Our country began the internal auditing in the eighties of the 20th century , has been making use of the transaction-based auditing and system-based auditing .

希望从审计思想、法律思想、法律制度、审计程序等方面，找到解决问题的办法。

I hope thinking in terms of auditing , legal thinking , legal system , audit procedures , etc. , to find a solution to the problem .

本文在了解国内外审计理论和审计实践现状的基础上，利用系统、比较、演绎、分析等研究方法，对制度基础审计和风险导向审计进行了比较研究，以了解两种审计模式的异同。

This paper compares System-Based Auditing and Risk-Oriented Auditing with the use of some research approach , such as comparing , system , deduce , case analyses , etc.

自现代民间审计诞生以来，审计模式经历了三个主要的发展阶段，即账项基础审计模式、制度基础审计模式和风险导向审计模式。

Since the emergence of modern folk audit , audit mode has experienced three main development stages , namely , transaction-based auditing , system-based auditing and risk-oriented auditing .

第二部分介绍了风险导向审计程序与方法的特点，通过与制度基础审计模式的比较，指出风险导向审计在审计程序与方法上的特点；

The second section introduces the characters of the procedure and method of the risk-oriented audit approach and discloses the similarities and differences compared with the system-based audit approach .

新公司法从资本制度、审计制度、登记公示制度、法人格否认制度等方面对一人公司进行了规制。

The new Company Law from the capital system , audit system , the registration system of notification of legal personality to deny the system of regulation on the one-man company .

风险导向审计是在账项导向审计和制度导向审计的基础上发展起来的一种新的审计模式，是加强内部控制、强化风险管理、提高内审工作效率、降低审计风险的有效手段。

With the constant evolution of audit function , the risk guidance audit , as a new audit idea and method , has already manifested its scientific nature and validity in theory and practice .